Measurement of IAS 41是什么_2022年ACCA考試FR知識點(diǎn)

來源：東奧會計(jì)在線責(zé)編：田彤2022-10-25 09:45:07

沒有人可以左右你的人生，只是很多時(shí)候我們需要多一些勇氣，去堅(jiān)定自己的選擇。12月ACCA考試常規(guī)報(bào)名將于10月31日截止，晚期報(bào)名將于11月7日截止。今天整理了FR科目Measurement of IAS 41(IAS 41的計(jì)量)相關(guān)知識點(diǎn)，正在備考的同學(xué)們來看看吧，具體內(nèi)容如下。

【內(nèi)容導(dǎo)航】

Measurement of IAS 41-IAS 41的計(jì)量

【知識點(diǎn)】

Measurement of IAS 41-IAS 41的計(jì)量

Biological assets shall be measured on initial recognition and at the end of each reporting period at its fair value less costs to sell.

When fair value cannot be measured reliably, the biological asset shall be measured at its cost less any accumulated depreciation and any accumulated impairment losses.

A change in fair value less costs to sell of a biological asset shall be included in the profit or loss in period in which it arises.

Agricultural produce shall be measured at its fair value less costs to sell only at the point of harvest.

如果運(yùn)氣不好的話，請?jiān)囋囉職猓?/span>以上就是為大家整理的FR科目考試知識點(diǎn)了，12月ACCA考試時(shí)間已經(jīng)公布，請同學(xué)們認(rèn)真?zhèn)淇?，一次通過ACCA考試。

注：以上內(nèi)容來自王茜老師基礎(chǔ)精講班第45講

(本文為東奧會計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)

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